Revenue Scotland and Tax Powers Act 2014 Schedule 2 paragraph 39

The Scottish Tax Tribunals

Schedule 2 paragraph 39 establishes the role of the Scottish Tax Tribunals in handling appeals under the devolved tax system.

• Tax appeals under the Revenue Scotland and Tax Powers Act 2014 are heard by the Scottish Tax Tribunals, which form part of the wider Scottish Tribunals structure.
• The tribunals were originally established under the RSTPA 2014 but were subsequently brought within the framework of the Tribunals (Scotland) Act 2014 through ancillary provisions regulations in 2017.
• The Scottish Tax Tribunals provide an independent judicial forum for taxpayers to challenge decisions made by Revenue Scotland regarding devolved taxes.
• The 2017 amendments ensured that the tribunals operate consistently within the broader Scottish tribunal system, aligning procedures and governance arrangements.

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